Understanding IRS Notice CP79A: Earned Income Credit Disallowed — 10-Year Fraud Ban and How to Respond
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🔥 The Detangler — Plain English Translation
"The nuclear option. The IRS says you committed EIC fraud and is banning you for a DECADE. Fight this immediately — 10 years is not a small thing."
CP79A is as bad as EIC notices get. A 10-year ban can cost a qualifying family $50,000+ in lost credits. The fraud finding can be wrong — the IRS makes mistakes. Get an EA or tax attorney immediately and appeal within 30 days.
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Step 1 of 3 — Who are you?
Official IRS Summary
Threat Level & Action
Severity
Extreme
- ✦ Do NOT ignore this notice
- ✦ Respond within the stated deadline
- ✦ Contact a licensed IRS Collection EA
- ✦ Document all communications
- ✦ Review Penalty & Interest exposure
Frequently Asked Questions — CP79A
What is IRS Notice CP79A?
CP79A is the most severe EIC disallowance notice — it imposes a 10-year ban from claiming the Earned Income Credit due to a finding of fraudulent EIC claims.
What constitutes fraud for EIC purposes?
The IRS considers intentional misrepresentation of qualifying children, filing status, or income as fraud. Unlike 'reckless disregard,' fraud requires intent — but the IRS doesn't always get it right.
Can the 10-year ban be reversed?
It's extremely difficult but not impossible. You must prove the fraud finding was incorrect. This requires an experienced tax attorney or EA and a formal appeals process.
How does CP79A affect state taxes?
Many states have their own EITC programs. A federal ban doesn't automatically ban you from state credits, but the IRS may share information with state revenue departments.